Document background
The Honorarium Invoice is a specialized financial document used in Nigerian business and professional contexts for requesting payment for services that are typically rendered on a one-time or occasional basis. This document type is particularly relevant when processing payments for guest speakers, external examiners, professional consultants, or subject matter experts who provide specific services without a formal employment relationship. The invoice must comply with Nigerian tax regulations, including the Companies Income Tax Act and Personal Income Tax Act, and should include appropriate provisions for withholding tax and VAT. It serves as an essential record for both the service provider's income documentation and the paying organization's financial records and tax compliance.
